Combate a la pobreza y a la corrupción e implementación de mejores prácticas, ¿nuevas vías para incrementar la recaudación de predial en los municipios?

This manuscript examines different aspects that favor and restrict the collection of property taxes at the municipal level. The results indicate that the cadastral modernization, the use of information technologies -translated into the existence of a cadastral management system-, the use of cadastral process manuals, the links between the cadastral registry vis-à-vis the registry fiscal and cartography, an income policy that grants discounts for prompt payment and the actualization of cadastral property value, are measures associated with the management and collection of taxes that contribute to increasing the collection efficiency of local governments. The extension of these good practices is not only necessary, but also essential for rural municipalities and those classified as semi-metropolises. It was also found that a factor present in many municipalities throughout the national territory that limits the collection of property is the high number of people living in poverty.